People v. Life Science Church , 113 Misc. 2d 952 ( 1982 )
Maryland Casualty Co. v. United States , 40 S. Ct. 155 ( 1920 )
Northern Pipeline Construction Co. v. Marathon Pipe Line Co. , 102 S. Ct. 2858 ( 1982 )
Kelley v. Commissioner , 62 T.C. 131 ( 1974 )